<script>
  var oc = new OfflineAudioContext(1, 1, 44100);
  var splitter = oc.createChannelSplitter(2);
  var merger0 = oc.createChannelMerger(2);
  var merger1 = oc.createChannelMerger(2);
  splitter.connect(merger0, 0);
  splitter.connect(merger0, 1);
  splitter.connect(merger1, 0);
  splitter.connect(merger1, 1);

  splitter.disconnect(merger0, 0);
  splitter.disconnect(merger1, 1);
</script>
